consequently direct the
respondent to accept the Audit Report in Form WW under Section 63-A
of the TNVAT Act, 2006 for the financial year ... consequently direct the
respondent to accept the Audit Report in Form WW under Section 63-A
of the TNVAT Act, 2006 for the financial year
Auditor's statement in the prescribed form. To
be noted, prescribed form is Form 'WW'. To be noted, under Section ... Section 63-A shall furnish the [audit
report in electronic Form WW within nine months from the
end of the [financial year].
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consequently direct the respondent to accept the Audit Report in
Form WW under Section 63-A of the TNVAT Act, 2006 for the
financial year ... that the
entire matter pertains to Audit Report in Form WW under Section
63-A of TNVAT Act, 2006 for the financial year
Rate of Tax for UPS was put in issue;
b) Form WW being Auditor Certificate was sought to be
revised, but the respondent ... covered by the Form I turnover
of Rs.1,79,95,677 as reported in the corrigendum to Form WW
for the year
have
awaited for the receipt of the audit statement in Form WW from the
petitioner till the end of the year. But in the instant ... Rules, 2007, the audit report form is
Form WW and as per Rule 16-A, the audit report in Form WW shall
be filed
from the Auditor in the prescribed form. This Court is
informed that the prescribed form is Form WW.
7. Respondent noticed that there were differences ... other is annual
statutory returns filed in the prescribed form viz., Form WW, as the annual
turnover of writ petitioner exceeded Rs.1 Crore
Annexure-1 filed with Form-I [VAT] returns
every month and the audit report in Form-WW in the
assessment records and found correct ... Annexure-1 filed
with Form-I (VAT) returns every month and the audit report in Form-
WW in the assessment records and found correct
report had to be submitted in what is described as
'Form WW' under Rule 16-A of TNVAT Rules 2007 and the requirement ... TNVAT
Act for not submitting the aforesaid Form WW within the prescribed time.
8. Be that as it may, based on Form WW
Thereafter, the petitioner seems to have
filed Form-WW before the respondent and also filed an application for
rectification dated 11.04.2018. The said rectification petition ... indicates that the petitioner along with their representation dated
11.04.2018 filed Form-WW and paid the penalty for belated filing of Form
WW also. Therefore
purchase value, it reveals that the
respondent had not verified the Form WW claimed to have been filed by
them. Copy of the Form WW ... Court. It is the
specific case of the petitioner that the Form WW filed by the them has not
been verified.
3.It is also